Daniels Corporate Advisory (DCAC) 10-Q 15 Jul 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	May 31, 2021	Jul. 13, 2021
Cover [Abstract]
Entity Registrant Name	Daniels Corporate Advisory Company, Inc.
Entity Central Index Key	0001498291
Document Type	10-Q
Document Period End Date	May 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--11-30
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		497,490,535
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	May 31, 2021	Nov. 30, 2020
Current assets:
Cash and cash equivalents	$ 159,572	$ 200,858
Accounts receivable, net	13,246	2,903
Inventory	557,735	204,704
Prepaid expenses and other current assets		82,997
Right of use assets	12,497	24,993
Total current assets	743,050	516,455
Property and equipment, net	808,829	658,985
Total assets	1,551,879	1,175,440
Current liabilities:
Accounts payable and accrued liabilities	1,429,173	1,304,417
Notes payable, related party	685,000	685,000
Notes payable, net of loan discounts	774,727	835,734
Derivative liabilities	1,244,053	1,592,017
Lease liabilities	12,497	24,993
Related party payables	447,189	313,782
Total current liabilities	4,592,639	4,755,943
Other noncurrent liabilities	402,315	268,500
Total liabilities	4,994,954	5,024,443
Commitments and contingencies
Preferred Stock:
Redeemable convertible preferred stock, Series B, $0.001 par value. 1,000,000 shares authorized; 195,500 and 125,600 shares issued and outstanding as of May 31, 2021 and November 30, 2020, respectively	65,191	35,536
Stockholders' Deficit:
Series A preferred stock, $0.001 par value. 100,000 shares authorized; 100,000 shares issued and outstanding as of May 31, 2021 and November 30, 2020, respectively	100	100
Common stock, $0.001 par value. 6,000,000,000 shares authorized; 430,628,781 and 241,774,989 shares issued and outstanding as of May 31, 2021 and November 30, 2020, respectively	430,629	241,775
Additional paid-in capital	8,278,785	7,993,255
Accumulated deficit	(12,153,431)	(12,055,320)
Accumulated other comprehensive loss	(64,349)	(64,349)
Total stockholders' deficit	(3,508,266)	(3,884,539)
Total liabilities, preferred stock and stockholders' deficit	$ 1,551,879	$ 1,175,440

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	May 31, 2021	Nov. 30, 2020
Redeemable Series B convertible preferred stock, par value	$ 0.001	$ 0.001
Redeemable Series B convertible preferred stock, shares authorized	1,000,000	1,000,000
Redeemable Series B convertible preferred stock, shares issued	195,500	125,600
Redeemable Series B convertible preferred stock, shares outstanding	195,500	125,600
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	50,100,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	6,000,000,000	6,000,000,000
Common stock, shares issued	430,628,781	241,774,989
Common stock, shares outstanding	430,628,781	241,774,989
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	May 31, 2020
Income Statement [Abstract]
Sales	$ 1,142,479	$ 797,925	$ 2,355,421	$ 2,091,311
Cost of goods sold	835,108	671,549	1,658,382	1,769,889
Gross profit	307,371	126,376	697,039	321,422
Selling, general and administrative expenses	288,625	209,449	664,207	483,319
Income (loss) from operations	18,746	(83,073)	32,832	(161,897)
Other income (expense)
Gain (loss) on change in derivative liabilities	1,257,168	(163,000)	424,307	(1,097,549)
Interest expense, net	(192,640)	(77,711)	(358,264)	(166,704)
Other income (expense), net	12,297		12,297	(4,436)
Total other income (expense)	1,076,825	(240,711)	78,340	(1,268,689)
Income (loss) before income taxes	1,095,571	(323,784)	111,172	(1,430,586)
Provision for income taxes (benefit)
Net income (loss)	1,095,571	(323,784)	111,172	(1,430,586)
Deemed dividend on preferred stock	94,619	401,452	209,283	401,452
Net income (loss) attributable to common stockholders	$ 1,000,952	$ (725,236)	$ (98,111)	$ (1,832,038)
Basic and diluted earnings (loss) per common share	$ 0	$ (0.03)	$ 0	$ (0.07)
Weighted-average number of common shares outstanding:
Basic and diluted	341,214,983	28,377,169	310,455,861	27,181,294
Comprehensive loss:
Net income (loss)	$ 1,095,571	$ (323,784)	$ 111,172	$ (1,430,586)
Comprehensive income (loss)	$ 1,095,571	$ (323,784)	$ 111,172	$ (1,430,586)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Series B Callable Preferred Stock [Member]	Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at Nov. 30, 2019		$ 100	$ 25,546	$ 7,171,768	$ (10,648,579)	$ (64,349)	$ (3,515,514)
Balance, shares at Nov. 30, 2019		100,000	25,546,452
Net income (loss)					(1,430,586)		(1,430,586)
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts, shares	176,000
Accrued dividends and accretion of conversion feature on Series B preferred stock	$ 23,991				(23,991)		(23,991)
Deemed dividends related to conversion feature of Series B preferred stock					(377,461)		(377,461)
Issuance of common stock in exchange for consulting, professional and other services			$ 1,750	21,250			23,000
Issuance of common stock in exchange for consulting, professional and other services, shares			1,750,000
Issuance of common stock in lieu of cash for accounts payable and other accrued obligations			$ 1,362	477			1,839
Issuance of common stock in lieu of cash for accounts payable and other accrued obligations, shares			1,362,000
Balance at May. 31, 2020	$ 23,991	$ 100	$ 28,658	7,193,495	(12,480,617)	(64,349)	(5,322,713)
Balance, shares at May. 31, 2020	176,000	100,000	28,658,452
Balance at Feb. 29, 2020		$ 100	$ 27,296	7,193,018	(11,755,381)	(64,349)	(4,599,316)
Balance, shares at Feb. 29, 2020		100,000	27,296,452
Net income (loss)					(323,784)		(323,784)
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts, shares	176,000
Accrued dividends and accretion of conversion feature on Series B preferred stock	$ 23,991				(23,991)		(23,991)
Deemed dividends related to conversion feature of Series B preferred stock					(377,461)		(377,461)
Conversion of convertible notes and accrued interest into common stock			$ 1,362	477			1,839
Conversion of convertible notes and accrued interest into common stock, shares			1,362,000
Balance at May. 31, 2020	$ 23,991	$ 100	$ 28,658	7,193,495	(12,480,617)	(64,349)	(5,322,713)
Balance, shares at May. 31, 2020	176,000	100,000	28,658,452
Balance at Nov. 30, 2020	$ 35,536	$ 100	$ 241,775	7,993,255	(12,055,320)	(64,349)	(3,884,539)
Balance, shares at Nov. 30, 2020	125,600	100,000	241,774,989
Net income (loss)					111,172		111,172
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts	$ 8,230
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts, shares	195,500
Accrued dividends and accretion of conversion feature on Series B preferred stock	$ 154,561				(154,561)		(154,561)
Deemed dividends related to conversion feature of Series B preferred stock					(54,722)		(54,722)
Conversion of convertible notes and accrued interest into common stock			$ 114,504	11,846			126,350
Conversion of convertible notes and accrued interest into common stock, shares			114,503,977
Conversion of Series B preferred stock into common stock	$ (133,136)		$ 63,586	69,550			133,136
Conversion of Series B preferred stock into common stock, shares	(125,600)		63,586,234
Relief of derivative liability from conversion of Series B preferred stock into common stock				165,649			165,649
Issuance of common stock in exchange for consulting, professional and other services			$ 10,764	38,485			49,249
Issuance of common stock in exchange for consulting, professional and other services, shares			10,763,581
Balance at May. 31, 2021	$ 65,191	$ 100	$ 430,629	8,278,785	(12,153,431)	(64,349)	(3,508,266)
Balance, shares at May. 31, 2021	195,500	100,000	430,628,781
Balance at Feb. 28, 2021	$ 32,916	$ 100	$ 300,798	8,175,401	(13,154,383)	(64,349)	(4,742,433)
Balance, shares at Feb. 28, 2021	152,000	100,000	300,797,682
Net income (loss)					1,095,571		1,095,571
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts	$ 8,230
Issuance of preferred stock in connection with sales made under private or public offerings, net of costs and discounts, shares	98,500
Accrued dividends and accretion of conversion feature on Series B preferred stock	$ 82,345				(82,345)		(82,345)
Deemed dividends related to conversion feature of Series B preferred stock					(12,274)		(12,274)
Conversion of convertible notes and accrued interest into common stock			$ 102,069	15,701			117,770
Conversion of convertible notes and accrued interest into common stock, shares			102,069,194
Conversion of Series B preferred stock into common stock	$ (58,300)		$ 27,762	30,538			58,300
Conversion of Series B preferred stock into common stock, shares	(55,000)		27,761,905
Relief of derivative liability from conversion of Series B preferred stock into common stock				57,145			57,145
Balance at May. 31, 2021	$ 65,191	$ 100	$ 430,629	$ 8,278,785	$ (12,153,431)	$ (64,349)	$ (3,508,266)
Balance, shares at May. 31, 2021	195,500	100,000	430,628,781

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	May 31, 2021	May 31, 2020
Cash flows from operating activities of continuing operations:
Net income (loss)	$ 111,172	$ (1,430,586)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	77,598	23,211
Amortization of debt discount		31,637
Common stock issued in exchange for fees and services	49,249	23,000
Gain (loss) on change in derivative liabilities	(424,307)	1,097,549
Gain (loss) on disposal of property and equipment	(12,297)
Changes in operating assets and liabilities:
Accounts receivable	(10,344)	(14,028)
Inventory	(353,030)	178,706
Prepaid expenses and other current assets	86,000	17,190
Right of use assets and lease liabilities		20
Accounts payable and accrued liabilities	162,732	18,917
Related party payables	140,077	58,536
Other noncurrent liabilities	217,475
Net cash provided by operating activities	44,325	4,152
Cash flows from investing activities:
Purchase of property and equipment	(215,145)	(75,683)
Net cash (used in) financing activities	(215,145)	(75,683)
Cash flows from financing activities:
Proceeds from issuance of preferred stock, net of issuance costs	195,500	176,000
Proceeds from issuance of convertible notes		30,000
Proceeds from commercial loans payable	82,189
Proceeds from related party payables		(10,000)
Repayments of commercial loans payable	(148,155)
Net cash provided by financing activities	129,534	196,000
Net (decrease) increase in cash and cash equivalents	(41,286)	124,469
Cash and cash equivalents at beginning of period	200,858	75,914
Cash and cash equivalents at end of period	159,572	200,383
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible notes and accrued interest into common stock	126,350	1,839
Conversion of Series B preferred stock into common stock	133,136
Discount for issuance costs and/or beneficial conversion features on convertible notes		2,500
Accrued dividends and accretion of conversion feature on Series B preferred stock	154,562	23,991
Deemed dividends related to conversion feature of Series B preferred stock	54,721	377,461
Relief of derivative liability from conversion of Series B preferred stock into common stock	$ 165,650

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Organization and Basis of Presentation	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION Daniels Corporate Advisory Company, Inc. (“Daniels” or the Company) was incorporated in the State of Nevada on May 2, 2002. The Company creates and implements corporate strategy alternatives for mini-cap public and private companies. The Company formed Payless Truckers, Inc. (“Payless”), a wholly-owned subsidiary which was incorporated in the State of Nevada, on April 11, 2018. Payless is a trucking company whose principal business is to acquire, refurbish, add location electronics, advertise and sell or lease commercial vehicles to long haul drivers.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company has prepared the accompanying condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company believes these condensed consolidated financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation of its consolidated financial position and consolidated results of operations for the periods presented. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Risk and Uncertainties The Company’s future results of operations and financial condition will be impacted by the following factors, among others: its lack of capital resources, dependence on third-party management to operate the companies in which it invests and dependence on the successful development and marketing of any new products in new and existing markets. Generally, the Company is unable to predict the future status of these areas of risk and uncertainty. However, negative trends or conditions in these areas could have an adverse effect on its business. Interim Financial Statements These unaudited consolidated financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the condensed consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These condensed consolidated financial statements should be read in conjunction with the financial statements for the fiscal year ended November 30, 2020 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”) on March 24, 2021. The results of operations for the three and six months ended May 31, 2021, are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2021. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $250,000. The Company has not experienced any losses in such accounts, and management believes the Company is not exposed to any significant credit risk on its cash and cash equivalents. Accounts receivable Accounts receivable are customer obligations due under normal trade terms which are recorded at net realizable value. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be required. Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. If the Company’s actual collection experience changes, revisions to its allowance may be required. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Inventory Inventory consists of well-maintained, class 8 heavy duty trucks primarily acquired at auction. Inventory is valued at the lower of cost (specific identification method) or net realizable value. An allowance for potential non-saleable inventory due to movement, current conditions or obsolescence is based upon a review of inventory quantities, past history and expected future usage. The Company believes that no write-down for slow moving or obsolete inventory is necessary as of May 31, 2021. Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) by recording, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Fair Value of Financial Instruments In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “ Fair Value Measurements and Disclosures ● Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3—Inputs that are both significant to the fair value measurement and unobservable. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, accounts payable and accrued expenses, notes payable, notes payable to related parties, related parties payable and derivative liabilities. The Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis. The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial statements. Comprehensive Income (Loss) ASC Topic 220 (SFAS No. 130) establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events from non-owner sources. Other-Than-Temporary Impairment All of our non-marketable and other investments are subject to a periodic impairment review. Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. When events or changes in circumstances indicate that long-lived assets other than goodwill may be impaired, an evaluation is performed to determine if a write-down to fair value is required. When an asset is classified as held for sale, the asset’s book value is evaluated and adjusted to the lower of its carrying amount or fair value less cost to sell. In addition, depreciation and amortization ceases while it is classified as held for sale. The indicators that we use to identify those events and circumstances include: ● the investee’s revenue and earnings trends relative to predefined milestones and overall business prospects; ● the general market conditions in the investee’s industry or geographic area, including regulatory or economic changes; ● factors related to the investee’s ability to remain in business, such as the investee’s liquidity, debt ratios, and the rate at which the investee is using its cash; and ● the investee’s receipt of additional funding at a lower valuation. If an investee obtains additional funding at a valuation lower than our carrying amount or a new round of equity funding is required for the investee to remain in business, and the new round of equity does not appear imminent, it is presumed that the investment is other than temporarily impaired, unless specific facts and circumstances indicate otherwise. Revenue and Cost Recognition We recognize revenue when we satisfy performance obligations by the transfer of control of products or services to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those products or services. We recognize revenue from class 8 heavy duty truck sales to customers when we satisfy our performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. We also recognize revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. Revenue is recognized and related accounts receivable is recorded when the Company has transferred a good or service to a customer and our right to receive consideration is unconditional through the completion of our performance obligation. We had accounts receivable totaling $13,246 and $2,903 as of May 31, 2021 and November 30, 2020, respectively. Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, “Leases” (ASC 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning December 1, 2018. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. Right-of-Use assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease right-of-use assets and operating lease liabilities on the Company’s condensed consolidated balance sheets. The adoption did not impact the Company’s beginning retained earnings, or prior year consolidated statements of income and statements of cash flows. Property and Equipment, net Vehicles and equipment, net is reported at cost less accumulated depreciation, which is generally provided on the straight-line method over the estimated useful lives of the assets. Upon sale or retirement of an asset, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized. Income Taxes The Company, a C-corporation, accounts for income taxes under ASC Topic 740 (SFAS No. 109). Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “ Uncertainty in Income Taxes” Net Loss Per Share The Company reports basic and diluted earnings per share (EPS) according to the provisions of ASC Topic 260, which requires the presentation of basic EPS and, for companies with complex capital structures, diluted EPS. Basic EPS excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) available to common stockholders, adjusted by other changes in income or loss that would result from the assumed conversion of those potential common shares, by the weighted number of common shares and common share equivalents (unless their effect is antidilutive) outstanding. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive. Thus, these equivalents are not included in the calculation of diluted loss per share, resulting in basic and diluted loss per share being equal. Recently Issued Accounting Pronouncements In August 2018, the FASB issued Accounting Standards Update 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In January 2020, the FASB issued Accounting Standards Update No. 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) (ASU 2020-01), which clarifies the interaction of the accounting for equity securities under Topic 321, the accounting for equity method investments in Topic 323, and the accounting for certain forward contracts and purchased options in Topic 815. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We are currently evaluating the impact of the new guidance. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

Related Party Transactions

Related Party Transactions	6 Months Ended
	May 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 3 - RELATED PARTY TRANSACTIONS The Company currently rents space from its president, Mr. Arthur Viola. This is a month-to-month rental and there is no commitment beyond each month. The monthly rent expense is $2,100. Effective December 15, 2016, Mr. Viola entered into a $685,000 convertible promissory note agreement with the Company and forgave all remaining amounts outstanding at that time. The note matured on December 15, 2018 and bears interest at a rate of 10% per annum. Mr. Viola has the option to convert any portion of the unpaid principal balance into the Company’s common stock at a discount to market of 50% at any time. No repayment or conversion of the note occurred as of May 31, 2021, and no notice of default has been issued. During 2016, Mr. Viola personally funded $10,200 in expenses on behalf of the Company. These advances were made interest free with no maturity date. No repayments have been made against these advances as of May 31, 2021. Mr. Viola is entitled to receive a salary of $175,000 annually. Mr. Viola has deferred all cash payments of his base salary in an effort to help the Company fund its operations. At May 31, 2021 and November 30, 2020, the total amount of accrued compensation owed to Mr. Viola was $628,534 and $541,034, respectively. The Company’s wholly-owned subsidiary Payless Truckers, Inc. have received net loan proceeds aggregating $232,167 from a related party to help fund the subsidiary’s operations. The loans currently bear interest at rates ranging between 35% - 40%, are secured by certain inventory assets and are payable on demand. Two companies owned by Payless’ President and certain family members has loaned the Company floor plan financing for a monthly fee per truck financed. During the six months ended May 31, 2021, financing fees and interest totaling approximately $2,134 were paid to the related party. At May 31, 2021, the outstanding loan balance was $52,162. A company owned by Payless’s President serves as an authorized agent to sell trucks for the Company. During the six months ended May 31, 2021, sales commissions of $26,500 were paid to the related party. A different company owned by a brother of Payless’ president performs contract services, including sales and shop work, for the Company. During the six months ended May 31, 2021, sales commissions and shop work of $12,399 were paid to the related party.

Going Concern

Going Concern	6 Months Ended
	May 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 4 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business as they become due. For the six months ended May 31, 2021, the Company incurred a net loss attributable to stockholders of $98,111. The Company has relied, in large part, upon proceeds received from the issuance of Series B convertible preferred stock, convertible debt and loans from related parties to fund its operations. As of May 31, 2021, the Company had outstanding indebtedness, net of discounts, of $1,862,043 and had $159,572 in cash. As such, there is substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as such is dependent upon management’s ability to successfully execute its business plan, including increasing revenues through the sale of existing and future product offerings and reducing expenses in order to meet the Company’s current and future obligations. In addition, the Company’s ability to continue as a going concern is dependent upon management’s ability to successfully satisfy, refinance or replace its current indebtedness. Failure to satisfy existing or obtain new financing may have a material adverse impact on the Company’s operations and liquidity. The Company is expanding its operations through its leasing program. It believes that it is well positioned to generate significant recurring revenue and cash flows required to sustain its operations. However, even if the Company is successful in executing its plan, the Company may not generate enough revenue to satisfy all of its current obligations as they become due in addition to its outstanding indebtedness. Until the Company consistently generates positive cash flow from its operations, or successfully satisfies, refinances or replaces its current indebtedness, there is substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result if the Company is unable to operate as a going concern.

COVID-19

COVID-19	6 Months Ended
	May 31, 2021
Unusual or Infrequent Items, or Both [Abstract]
COVID-19	NOTE 5 - COVID-19 On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency in response to a new strain of a coronavirus (the “COVID-19 outbreak”). In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. Management is actively monitoring the global situation and its effects on the Company’s industry, financial condition, liquidity, and operations. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2021. However, if the pandemic continues, it may have a material adverse effect on the Company’s results of future operations, financial position, and liquidity in fiscal year 2021.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	May 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 6 - COMMITMENTS AND CONTINGENCIES None.

Property and Equipment

Property and Equipment	6 Months Ended
	May 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 7 - PROPERTY AND EQUIPMENT The following table sets forth the components of the Company’s Vehicles and equipment at May 31, 2021 and November 30, 2020: May 31, 2021 November 30, 2020 Cost Accumulated Depreciation Net Book Value Cost Accumulated Depreciation Net Book Value Machinery and equipment 6,540 (2,809 ) 3,731 6,432 (1,738 ) 4,694 Vehicles 934,285 (129,187 ) 805,098 711,164 (56,873 ) 654,291 Total property and equipment $ 940,825 $ (135,996 ) $ 808,829 $ 717,596 $ (58,611 ) $ 658,985 For the six months ended May 31, 2021 and 2020, the Company recorded depreciation expense of $77,598 and $23,211, respectively.

Leases

Leases	6 Months Ended
	May 31, 2021
Leases [Abstract]
Leases	NOTE 8 - LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from one year to two years, and often include one or more options to renew. The Company recognizes on the balance sheet at the time of lease commencement or modification a right of use (“ROU”) operating lease asset and a lease liability, initially measured at the present value of the lease payments. Lease costs are recognized in the income statement over the lease term on a straight-line basis. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities commencing after January 1, 2019 are recognized at commencement date based on the present value of lease payments over the lease term. Based on the present value of the lease payments for the remaining lease term of the Company’s existing leases, the Company recorded ROU assets of $12,497 in assets and lease liabilities of $12,497 for operating leases as of May 31, 2021. For the three months ended May 31, 2021, the Company recognized approximately $26,680 in total lease costs. Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. Information related to the Company’s operating right-of-use assets and related lease liabilities were as follows: Cash paid for operating lease liabilities $ 13,750 Weighted-average remaining lease term (in years) 0.4 Weighted-average discount rate 10.0 % Minimum future lease payments 13,750 The following table presents the Company’s future minimum lease obligation under ASC 840 as of November 30, 2020: 2021 fiscal year $ 27,500

Legal Proceedings

Legal Proceedings	6 Months Ended
	May 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	NOTE 9 - LEGAL PROCEEDINGS The Company is not currently a party to any material legal proceedings. The Company’s counsel has no formal knowledge in the form of filings of any pending or contemplated litigation, claims or assessments. With regard to matters recognized to involve an unasserted possible claim or assessment that may call for financial statement disclosure and to which counsel has formed a professional conclusion that the Company should disclosure or consider disclosure concerning such possible claims or assessment, as a matter of professional responsibility to the Company, counsel will so advise and will consult with the company concerning the question of such disclosure and the applicable requirements of FASB ASC 450, “Contingencies”. To date, counsel has no formal knowledge of any unasserted possible claims.

Income Taxes

Income Taxes	6 Months Ended
	May 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10 - INCOME TAXES The following table sets forth a reconciliation of income tax expense (benefit) at the federal statutory rate to recorded income tax expense (benefit) for the three months ended May 31, 2021 and 2020: May 31, 2021 May 31, 2020 Tax provision (recovery) at effective tax rate (21%) $ 23,346 $ (300,423 ) Change in valuation reserve (23,346 ) 300,423 Tax provision (recovery), net $ – $ – As of May 31, 2021, the Company had approximately $12.2 million in net operating loss carry forwards for federal income tax purposes which expire at various dates through 2039. Generally, these can be carried forward and applied against future taxable income at the tax rate applicable at that time. We are currently using a 21% effective tax rate for our projected available net operating loss carry-forward. However, as a result of potential stock offerings and stock issuance in connection with potential acquisitions, as well as the possibility of the Company not realizing its business plan objectives and having future taxable income to offset, the Company’s use of these NOLs may be limited under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended. The Company is in the process of evaluating the implications of Section 382 on its ability to utilize some or all of its NOLs. Components of deferred tax assets and (liabilities) are as follows: May 31, 2021 November 30, 2020 Net operating loss carry forwards available at effective tax rate (21%) $ 2,552,000 $ 2,532,000 Valuation Allowances (2,552,000 ) (2,532,000 ) Deferred Tax Asset $ – $ – In accordance with FASB ASC 740 “Income Taxes”, valuation allowances are provided against deferred tax assets, if based on the weight of available evidence, some or all of the deferred tax assets may or will not be realized. The Company has evaluated its ability to realize some or all of the deferred tax assets on its balance sheet and has established a valuation allowance of approximately $2.6 million at May 31, 2021. The Company did not utilize any NOL deductions for the six months ended May 31, 2021.

Notes Payable

Notes Payable	6 Months Ended
	May 31, 2021
Debt Disclosure [Abstract]
Notes Payable	NOTE 11 - NOTES PAYABLE On August 31, 2015, the Company entered in convertible note agreement with a private and accredited investor, LG Capital, in the amount of $75,000, unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on February 28, 2016. After six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%; and, historical volatility rates ranging from 195% to 236%. As of May 31, 2021, the note balance was $55,224 and all associated loan discounts were fully amortized. On December 30, 2015, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC, in the amount of $130,000, unsecured, with principal and interest (stated at 10%) amounts due and payable upon maturity on September 30, 2016. After six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend rate of 0%; and, historical volatility rates ranging from 208% to 269%. As of May 31, 2021, the note balance was $98,459 and all associated loan discounts were fully amortized. On January 21, 2016, the Company entered in convertible note agreement with a private and accredited investor, John De La Cross Capital Partners Inc., in the amount of $8,000, unsecured, with principal and interest (stated at 5%) amounts due and payable upon demand. The note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend rate of 0%; and, historical volatility rates ranging from 208% to 269%. As of May 31, 2021, the note balance was $4,000 and all associated loan discounts were fully amortized. On November 23, 2016, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC, in the amount of $61,000, unsecured, with principal and interest (stated at 12%) amounts due and payable upon maturity on August 23, 2017. After six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend rate of 0%; and, historical volatility rates ranging from 208% to 269%. The Company amended its convertible note agreement to allow for additional principal borrowings. During the six months ended May 31, 2021, $78,700 of principal and $47,650 of accrued interest was converted into 114,503,977 shares of the Company’s common stock. See Note 11. As of May 31, 2021, the note balance was $0 and all associated loan discounts were fully amortized. On October 15, 2018, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $350,000, unsecured, with principal and interest (stated at 12%) amounts due and payable upon maturity on July 15, 2019. At any time following issuance, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from 2.67% to 2.70%; Dividend rate of 0%; and, historical volatility rates ranging from 390% to 423%. As of May 31, 2021, the note balance was $350,000 and all associated loan discounts were fully amortized. On February 14, 2019, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $57,750, unsecured, with principal and interest (stated at 12%) amounts due and payable upon maturity on November 14, 2019. At any time following issuance, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from 2.53% to 2.540%; Dividend rate of 0%; and, historical volatility rates ranging from 309% to 339%. As of May 31, 2021, the note balance was $57,750 and all associated loan discounts were fully amortized. On July 22, 2019, the Company entered in convertible note agreement with a private and accredited investor, Auctus Fund LLC, in the amount of $75,250, secured by all of the assets of the Company and its subsidiaries, with principal and interest (stated at 12%) amounts due and payable upon maturity on April 22, 2020. At any time following issuance, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from 1.76% to 1.95%; Dividend rate of 0%; and, historical volatility rates ranging from 1,313% to 1,467%. As of May 31, 2021, the note balance was $75,250 and all associated loan discounts were fully amortized. On September 10, 2020, the Company executed two future receivables sale and purchase agreements with Sutton Funding. Under the agreements, the Company sold an aggregate of $67,200 in future receivables for a purchase amount of $48,000. The aggregate principal amount is payable in daily installments totaling $538 until such time that the obligation is fully satisfied. On December 16, 2020 and December 21, 2020, the Company executed three future receivables sale and purchase agreements with Sutton Funding. Under the agreements, the Company sold an aggregate of $148,400 in future receivables for a purchase amount of $120,000 which include the remaining balances due on the September 10, 2020 loans. The aggregate principal amount is payable in daily installments totaling $1,607 until such time that the obligation is fully satisfied. As of May 31, 2021, the total outstanding principal on these future receivable sale and purchase agreements was $0. On September 10, 2020, the Company executed a merchant cash advance agreement with Biz Buzz Capital. Under the agreement, the Company sold an aggregate of $57,200 in future receivables for a purchase amount of $40,000. The aggregate principal amount is payable in weekly installments totaling $3,180 until such time that the obligation is fully satisfied. As of May 31, 2021, the total outstanding principal on these future receivable sale and purchase agreements was $0. From time to time, the Company issues secured promissory notes to individual lenders to finance truck purchases for the Company’s rental program. Annual interest rates on such notes are generally 30% with terms of 48 months. As of May 31, 2021, the total amount outstanding under such notes was $537,646, of which $134,045 is considered current and classified under “Notes payable, net of loan discounts” in the Company’s condensed consolidated financial statements. The remaining noncurrent portion is classified under “Other noncurrent liabilities”. The aggregate monthly payments of principal and interest on these promissory notes is $16,635.

Derivative Liabilities

Derivative Liabilities	6 Months Ended
	May 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liabilities	NOTE 12 - DERIVATIVE LIABILITIES The Company accounts for derivative financial instruments in accordance with ASC 815, which requires that all derivative financial instruments be recorded in the balance sheets either as assets or liabilities at fair value. The Company’s derivative liability is an embedded derivative associated with one of the Company’s convertible promissory notes. The convertible promissory notes were issued at various times but with similar terms and are therefore being termed as one instrument for this footnote, (the “Note”), is a hybrid instruments which contain an embedded derivative feature which would individually warrant separate accounting as a derivative instrument under Paragraph 815-10-05-4. The embedded derivative feature includes the conversion feature to the Note. Pursuant to Paragraph 815-10-05-4, the value of the embedded derivative liability has been bifurcated from the debt host contract and recorded as a derivative liability resulting in a reduction of the initial carrying amount (as unamortized discount) of the notes, which are amortized as debt discount to be presented in other (income) expenses in the statements of operations using the effective interest method over the life of the notes. The embedded derivative within the note have been valued using the Black Scholes approach, recorded at fair value at the date of issuance; and marked-to-market at each reporting period end date with changes in fair value recorded in the Company’s statements of operations as “change in the fair value of derivative instrument”. As of May 31, 2021 and November 30, 2020, the estimated fair value of derivative liability was determined to be $1,244,053 and $1,592,017, respectively. The change in the fair value of derivative liabilities for the six months ended May 31, 2021 was $427,307 resulting in an aggregate gain on derivative liabilities. Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at November 30, 2020: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,592,017 $ – $ – $ 1,592,017 $ 1,592,017 Total derivative liabilities $ 1,592,017 $ – $ – $ 1,592,017 $ 1,592,017 Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at May 31, 2021: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,244,953 $ – $ – $ 1,244,053 $ 1,244,053 Total derivative liabilities $ 1,244,053 $ – $ – $ 1,244,053 $ 1,244,053 Summary of the Changes in Fair Value of Level 3 Financial Liabilities The table below provides a summary of the changes in fair value of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the six months ended May 31, 2021: Derivative Liabilities Fair value, November 30, 2020 $ 1,592,017 Additions 241,992 Relief from conversion of preferred stock (165,649 ) Change in fair value (427,307 ) Fair value, May 31, 2021 $ 1,244,053

Equity

Equity	6 Months Ended
	May 31, 2021
Equity [Abstract]
Equity	NOTE 13 – EQUITY The Company is authorized to issue two classes of shares being designated preferred stock and common stock. Preferred Stock The number of shares of preferred stock authorized is 50,100,000, par value $0.001 per share. At May 31, 2021 and November 30, 2020, the Company had 100,000 shares of Series A preferred stock issued and outstanding, and 195,500 and 125,600 shares of Series B preferred stock issued and outstanding, respectively. Series A Preferred Stock Mr. Arthur D. Viola, the Company’s president, owns 100,000 shares of super voting preferred stock entitling him to vote sixty-six and two-thirds percent (66.67%) of the common stock shares in any common stock vote. Series B Preferred Stock On February 24, 2020, the Company filed a certificate of designations with the State of Nevada, designating 1,000,000 of its available preferred shares as Series B preferred mandatorily redeemable convertible stock, stated value of $1.00 per share, and with a par value of $0.001 per share. The shares will carry an annual ten percent (10%) cumulative dividend, compounded daily, payable solely upon redemption, liquidation or conversion. The certificate of designations provides the Company with the opportunity to redeem the Series B shares at various increased prices at time intervals up to the 6-month anniversary of the closing and mandates full redemption on the 12-month anniversary. The holder may convert the Series B shares into shares of the Company’s common stock, commencing on the 6-month anniversary of the closing at a 35% discount to the lowest closing price during the 20-day trading period immediately preceding the notice of conversion. All shares of mandatorily redeemable convertible preferred stock have been presented outside of permanent equity in accordance with ASC 480, Classification and Measurement of Redeemable Securities On December 31, 2020, the Company sold 53,500 shares of its Series B convertible preferred stock, with an annual accruing dividend of 10%, to Geneva Roth Remark Holdings, Inc. (“Geneva”), for $50,000 pursuant to a Series B preferred stock purchase agreement. The Series B preferred stock is classified as temporary equity since the shares are convertible at the option of the shareholder. The Company recorded a derivative liability of $88,694, valued using the Black-Scholes Model, associated with Series B preferred shares. On January 13, 2021, the Company sold 43,500 shares of its Series B convertible preferred stock, with an annual accruing dividend of 10%, to Geneva, for $40,000 pursuant to a Series B preferred stock purchase agreement. The Series B preferred stock is classified as temporary equity since the shares are convertible at the option of the shareholder. The Company recorded a derivative liability of $50,753, valued using the Black-Scholes Model, associated with Series B preferred shares. On March 2, 2021, the Company sold 43,500 shares of its Series B convertible preferred stock, with an annual accruing dividend of 10%, to Geneva, for $40,000 pursuant to a Series B preferred stock purchase agreement. The Series B preferred stock is classified as temporary equity since the shares are convertible at the option of the shareholder. The Company recorded a derivative liability of $55,774, valued using the Black-Scholes Model, associated with Series B preferred shares. On May 20, 2021, the Company sold 55,000 shares of its Series B convertible preferred stock, with an annual accruing dividend of 10%, to Geneva Roth Remark Holdings, Inc. (“Geneva”), for $51,250 pursuant to a Series B preferred stock purchase agreement. The Series B preferred stock is classified as temporary equity since the shares are convertible at the option of the shareholder. The Company recorded a derivative liability of $46,771, valued using the Black-Scholes Model, associated with Series B preferred shares. Common Stock The number of shares of common stock authorized is 6,000,000,000, par value $0.001 per share. At May 31, 2021 and November 30, 2020, the Company had 430,628,781 and 241,774,989 shares of common stock, respectively, issued and outstanding. On December 1, 2020, the Company issued 7,420,000 shares of its common stock in exchange for the conversion of $13,356 of Series B convertible preferred stock and accrued dividends. On December 9, 2020, the Company issued 12,434,783 shares of its common stock in exchange for the conversion of $8,580 of convertible debt principal. On January 8, 2021, the Company issued 5,763,581 shares of common stock to two contractors for consulting services provided to the Company. On January 8, 2021, the Company issued 7,227,273 shares of its common stock in exchange for the conversion of $15,900 of Series B convertible preferred stock and accrued dividends. On January 11, 2021, the Company issued 11,081,818 shares of its common stock in exchange for the conversion of $24,380 of Series B convertible preferred stock and accrued dividends. On January 13, 2021, the Company issued 10,095,238 shares of its common stock in exchange for the conversion of $21,200 of Series B convertible preferred stock and accrued dividends. On February 23, 2021, the Company issued 5,000,000 shares of common stock to two contractors for consulting services provided to the Company. On March 16, 2021, the Company issued 15,009,797 shares of its common stock in exchange for the conversion of $18,462 of convertible debt principal. On April 8, 2021, the Company issued 15,758,699 shares of its common stock in exchange for the conversion of $19,383 of convertible debt principal. On April 19, 2021, the Company issued 16,545,100 shares of its common stock in exchange for the conversion of $19,854 of convertible debt principal. On May 4, 2021, the Company issued 17,370,578 shares of its common stock in exchange for the conversion of $22,324 of convertible debt principal and accrued interest. On May 12, 2021, the Company issued 18,237,500 shares of its common stock in exchange for the conversion of $20,791 of accrued interest. On May 24, 2021, the Company issued 7,571,429 shares of its common stock in exchange for the conversion of $15,900 of Series B convertible preferred stock and accrued dividends. On May 25, 2021, the Company issued 19,147,500 shares of its common stock in exchange for the conversion of $21,200 of Series B convertible preferred stock and accrued dividends. On May 26, 2021, the Company issued 10,095,238 shares of its common stock in exchange for the conversion of $18,956 of convertible debt principal. On May 27, 2021, the Company issued 10,095,238 shares of its common stock in exchange for the conversion of $21,200 of Series B convertible preferred stock and accrued dividends.

Segment Information

Segment Information	6 Months Ended
	May 31, 2021
Segment Reporting [Abstract]
Segment Information	NOTE 14 – SEGMENT INFORMATION The Company views its operations and manages its business as one segment. The Company business is to acquire, refurbish, add location electronics, advertise and either sell or lease its commercial vehicles to independent drivers and operators. The Company’s customers represent a single market or segment. As such, the Company makes operating decisions and assesses financial performance only for the Company as a whole and does not make operating decisions or assess financial performance from the sale or lease of commercial vehicles individually.

Revenue Recognition

Revenue Recognition	6 Months Ended
	May 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	NOTE 15 – REVENUE RECOGNITION The Company recognizes revenue when it satisfies performance obligations by the transfer of control of products or services to its customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those products or services. The Company recognizes revenue from class 8 heavy duty truck sales to customers when it satisfies its performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. For the three and six months ended May 31, 2021, the Company recognized sales revenue from the resale of refurbished trucks of $934,883 and $1,932,890, respectively, as compared to sales revenue from the resale of refurbished trucks of $707,225 and $1,881,318, respectively, during the three and six months ended May 31, 2020. The Company also recognize revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. For the three and six months ended May 31, 2021, the Company recognized sales revenue from the rental of its trucks of $201,006 and $410,646, respectively, as wells as repair income of $6,590 and $11,885, respectively, as compared to sales revenue from the rental of its trucks of $71,539 and $195,325, respectively, as well as repair income of $19,161 and $14,668, during the three and six months ended May 31, 2020.

Subsequent Events

Subsequent Events	6 Months Ended
	May 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 - SUBSEQUENT EVENTS In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to May 31, 2021 to the date these consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company has prepared the accompanying condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) and in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company believes these condensed consolidated financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation of its consolidated financial position and consolidated results of operations for the periods presented.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Risk and Uncertainties	Risk and Uncertainties The Company’s future results of operations and financial condition will be impacted by the following factors, among others: its lack of capital resources, dependence on third-party management to operate the companies in which it invests and dependence on the successful development and marketing of any new products in new and existing markets. Generally, the Company is unable to predict the future status of these areas of risk and uncertainty. However, negative trends or conditions in these areas could have an adverse effect on its business.
Interim Financial Statements	Interim Financial Statements These unaudited consolidated financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the condensed consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These condensed consolidated financial statements should be read in conjunction with the financial statements for the fiscal year ended November 30, 2020 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”) on March 24, 2021. The results of operations for the three and six months ended May 31, 2021, are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, 2021.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $250,000. The Company has not experienced any losses in such accounts, and management believes the Company is not exposed to any significant credit risk on its cash and cash equivalents.
Accounts Receivable	Accounts receivable Accounts receivable are customer obligations due under normal trade terms which are recorded at net realizable value. The Company establishes an allowance for doubtful accounts based on management’s assessment of the collectability of trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be required. Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense in the period the payment is collected. If the Company’s actual collection experience changes, revisions to its allowance may be required. After all attempts to collect a receivable have failed, the receivable is written off against the allowance.
Inventory	Inventory Inventory consists of well-maintained, class 8 heavy duty trucks primarily acquired at auction. Inventory is valued at the lower of cost (specific identification method) or net realizable value. An allowance for potential non-saleable inventory due to movement, current conditions or obsolescence is based upon a review of inventory quantities, past history and expected future usage. The Company believes that no write-down for slow moving or obsolete inventory is necessary as of May 31, 2021.
Convertible Instruments	Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) by recording, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “ Fair Value Measurements and Disclosures ● Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3—Inputs that are both significant to the fair value measurement and unobservable. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, accounts payable and accrued expenses, notes payable, notes payable to related parties, related parties payable and derivative liabilities. The Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis. The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial statements.
Comprehensive Income (Loss)	Comprehensive Income (Loss) ASC Topic 220 (SFAS No. 130) establishes standards for reporting comprehensive income (loss) and its components. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events from non-owner sources.
Other-Than-Temporary Impairment	Other-Than-Temporary Impairment All of our non-marketable and other investments are subject to a periodic impairment review. Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. When events or changes in circumstances indicate that long-lived assets other than goodwill may be impaired, an evaluation is performed to determine if a write-down to fair value is required. When an asset is classified as held for sale, the asset’s book value is evaluated and adjusted to the lower of its carrying amount or fair value less cost to sell. In addition, depreciation and amortization ceases while it is classified as held for sale. The indicators that we use to identify those events and circumstances include: ● the investee’s revenue and earnings trends relative to predefined milestones and overall business prospects; ● the general market conditions in the investee’s industry or geographic area, including regulatory or economic changes; ● factors related to the investee’s ability to remain in business, such as the investee’s liquidity, debt ratios, and the rate at which the investee is using its cash; and ● the investee’s receipt of additional funding at a lower valuation. If an investee obtains additional funding at a valuation lower than our carrying amount or a new round of equity funding is required for the investee to remain in business, and the new round of equity does not appear imminent, it is presumed that the investment is other than temporarily impaired, unless specific facts and circumstances indicate otherwise.
Revenue and Cost Recognition	Revenue and Cost Recognition We recognize revenue when we satisfy performance obligations by the transfer of control of products or services to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those products or services. We recognize revenue from class 8 heavy duty truck sales to customers when we satisfy our performance obligation, at a point in time, when title to the truck is transferred to the customer and collection of cash is certain. Delivery or shipping charges billed to customers, if applicable, are included in product sales and the related shipping costs are included in cost of goods sold. We also recognize revenue from the rental of class 8 heavy-duty trucks to customers. Revenue from these truck rental agreements is recognized based upon the passage of time over the term of the arrangement once control of the underlying asset has been transferred to the customer. The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination. Revenue is recognized and related accounts receivable is recorded when the Company has transferred a good or service to a customer and our right to receive consideration is unconditional through the completion of our performance obligation. We had accounts receivable totaling $13,246 and $2,903 as of May 31, 2021 and November 30, 2020, respectively.
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities In February 2016, the FASB issued ASU No. 2016-02, “Leases” (ASC 842). The standard requires lessees to recognize almost all leases on the balance sheet as a Right-of-Use (“ROU”) asset and a lease liability and requires leases to be classified as either an operating or a finance type lease. The standard excludes leases of intangible assets or inventory. The standard became effective for the Company beginning December 1, 2018. The Company adopted ASC 842 using the modified retrospective approach, by applying the new standard to all leases existing at the date of initial application. Results and disclosure requirements for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior period amounts have not been adjusted and continue to be reported in accordance with our historical accounting under ASC 840. The Company elected the package of practical expedients permitted under the standard, which also allowed the Company to carry forward historical lease classifications. The Company also elected the practical expedient related to treating lease and non-lease components as a single lease component for all equipment leases as well as electing a policy exclusion permitting leases with an original lease term of less than one year to be excluded from the ROU assets and lease liabilities. Under ASC 842, the Company determines if an arrangement is a lease at inception. Right-of-Use assets and liabilities are recognized at commencement date based on the present value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable at the time of commencement. As most of the Company’s leases do not provide an implicit rate, the Company estimated the incremental borrowing rate in determining the present value of lease payments. The ROU asset also includes any lease payments made prior to commencement and is recorded net of any lease incentives received. The Company lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. Operating leases are included in operating lease right-of-use assets and operating lease liabilities on the Company’s condensed consolidated balance sheets. The adoption did not impact the Company’s beginning retained earnings, or prior year consolidated statements of income and statements of cash flows.
Property and Equipment, net	Property and Equipment, net Vehicles and equipment, net is reported at cost less accumulated depreciation, which is generally provided on the straight-line method over the estimated useful lives of the assets. Upon sale or retirement of an asset, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is recognized.
Income Taxes	Income Taxes The Company, a C-corporation, accounts for income taxes under ASC Topic 740 (SFAS No. 109). Under this method, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “ Uncertainty in Income Taxes”
Net Loss Per Share	Net Loss Per Share The Company reports basic and diluted earnings per share (EPS) according to the provisions of ASC Topic 260, which requires the presentation of basic EPS and, for companies with complex capital structures, diluted EPS. Basic EPS excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss) available to common stockholders, adjusted by other changes in income or loss that would result from the assumed conversion of those potential common shares, by the weighted number of common shares and common share equivalents (unless their effect is antidilutive) outstanding. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports a loss because to do so would be anti-dilutive. Thus, these equivalents are not included in the calculation of diluted loss per share, resulting in basic and diluted loss per share being equal.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In August 2018, the FASB issued Accounting Standards Update 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In January 2020, the FASB issued Accounting Standards Update No. 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) (ASU 2020-01), which clarifies the interaction of the accounting for equity securities under Topic 321, the accounting for equity method investments in Topic 323, and the accounting for certain forward contracts and purchased options in Topic 815. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We are currently evaluating the impact of the new guidance. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	May 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Components of Vehicles and Equipment	The following table sets forth the components of the Company’s Vehicles and equipment at May 31, 2021 and November 30, 2020: May 31, 2021 November 30, 2020 Cost Accumulated Depreciation Net Book Value Cost Accumulated Depreciation Net Book Value Machinery and equipment 6,540 (2,809 ) 3,731 6,432 (1,738 ) 4,694 Vehicles 934,285 (129,187 ) 805,098 711,164 (56,873 ) 654,291 Total property and equipment $ 940,825 $ (135,996 ) $ 808,829 $ 717,596 $ (58,611 ) $ 658,985

Leases (Tables)

Leases (Tables)	6 Months Ended
	May 31, 2021
Leases [Abstract]
Schedule of Operating Right-of-Use Assets and Related Lease Liabilities	Information related to the Company’s operating right-of-use assets and related lease liabilities were as follows: Cash paid for operating lease liabilities $ 13,750 Weighted-average remaining lease term (in years) 0.4 Weighted-average discount rate 10.0 % Minimum future lease payments 13,750
Schedule of Future Minimum Lease Obligation	The following table presents the Company’s future minimum lease obligation under ASC 840 as of November 30, 2020: 2021 fiscal year $ 27,500

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	May 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	The following table sets forth a reconciliation of income tax expense (benefit) at the federal statutory rate to recorded income tax expense (benefit) for the three months ended May 31, 2021 and 2020: May 31, 2021 May 31, 2020 Tax provision (recovery) at effective tax rate (21%) $ 23,346 $ (300,423 ) Change in valuation reserve (23,346 ) 300,423 Tax provision (recovery), net $ – $ –
Schedule of Deferred Tax Assets and Liabilities	Components of deferred tax assets and (liabilities) are as follows: May 31, 2021 November 30, 2020 Net operating loss carry forwards available at effective tax rate (21%) $ 2,552,000 $ 2,532,000 Valuation Allowances (2,552,000 ) (2,532,000 ) Deferred Tax Asset $ – $ –

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	6 Months Ended
	May 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Fair Value of Financial Assets and Liabilities Measured on Recurring Basis	Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at November 30, 2020: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,592,017 $ – $ – $ 1,592,017 $ 1,592,017 Total derivative liabilities $ 1,592,017 $ – $ – $ 1,592,017 $ 1,592,017 Summary of Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed at May 31, 2021: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liabilities on conversion feature $ 1,244,953 $ – $ – $ 1,244,053 $ 1,244,053 Total derivative liabilities $ 1,244,053 $ – $ – $ 1,244,053 $ 1,244,053
Summary of Changes in Fair Value of Level 3 Financial Liabilities	Summary of the Changes in Fair Value of Level 3 Financial Liabilities The table below provides a summary of the changes in fair value of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the six months ended May 31, 2021: Derivative Liabilities Fair value, November 30, 2020 $ 1,592,017 Additions 241,992 Relief from conversion of preferred stock (165,649 ) Change in fair value (427,307 ) Fair value, May 31, 2021 $ 1,244,053

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative)	6 Months Ended
	May 31, 2021
Accounting Policies [Abstract]
Entity incorporation, state or country code	NV
Date of incorporation	May 2, 2002

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	May 31, 2021	Nov. 30, 2020
Accounting Policies [Abstract]
Federal deposit insurance corporation - insured, amount	$ 250,000
Accounts receivable	$ 13,246	$ 2,903

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 15, 2016	May 31, 2021	Nov. 30, 2016	Nov. 30, 2020
Related Party Transaction [Line Items]
Debt face amount		$ 78,700
Payless Truckers, Inc [Member]
Related Party Transaction [Line Items]
Debt face amount		232,167
Financing fees and interest		2,134
Outstanding loan balance		52,162
Payless Truckers, Inc [Member] | Sales Commissions [Member]
Related Party Transaction [Line Items]
Related party debt		26,500
Payless Truckers, Inc [Member] | Sales Commissions and Shop Work [Member]
Related Party Transaction [Line Items]
Related party debt		$ 12,399
Payless Truckers, Inc [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Interest rate		35.00%
Payless Truckers, Inc [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Interest rate		40.00%
Mr. Arthur Viola [Member]
Related Party Transaction [Line Items]
Monthly rent expense		$ 2,100
Related party transaction expenses			$ 10,200
Salary received during period		175,000
Unpaid accrued compensation		$ 628,534		$ 541,034
Mr. Arthur Viola [Member] | Convertible Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt face amount	$ 685,000
Debt instrument, maturity date	Dec. 15, 2018
Interest rate	10.00%
Debt instrument, description	Mr. Viola has the option to convert any portion of the unpaid principal balance into the Company's common stock at a discount to market of 50% at any time. No repayment or conversion of the note occurred as of May 31, 2021, and no notice of default has been issued.

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	May 31, 2020	Nov. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss attributable to common stockholders	$ 1,000,952	$ (725,236)	$ (98,111)	$ (1,832,038)
Outstanding indebtedness, net of discounts	1,862,043		1,862,043
Cash	$ 159,572		$ 159,572		$ 200,858

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
	May 31, 2021	May 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 77,598	$ 23,211

Property and Equipment - Schedu

Property and Equipment - Schedule of Components of Vehicles and Equipment (Details) - USD ($)	May 31, 2021	Nov. 30, 2020
Cost	$ 940,825	$ 717,596
Accumulated Depreciation	(135,996)	(58,611)
Net Book Value	808,829	658,985
Machinery and Equipment [Member]
Cost	6,540	6,432
Accumulated Depreciation	(2,809)	(1,738)
Net Book Value	3,731	4,694
Vehicles [Member]
Cost	934,285	711,164
Accumulated Depreciation	(129,187)	(56,873)
Net Book Value	$ 805,098	$ 654,291

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	6 Months Ended
	May 31, 2021	Nov. 30, 2020
Leases [Abstract]
Right-of-use assets	$ 12,497
Lease liabilities	12,497	$ 24,993
Total lease costs	$ 26,680

Leases - Schedule of Operating

Leases - Schedule of Operating Right-of-Use Assets and Related Lease Liabilities (Details)	6 Months Ended
	May 31, 2021USD ($)
Leases [Abstract]
Cash paid for operating lease liabilities	$ 13,750
Weighted-average remaining lease term (in years)	4 months 24 days
Weighted-average discount rate	10.00%
Minimum future lease payments	$ 13,750

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Obligation (Details)	Nov. 30, 2020USD ($)
Leases [Abstract]
2021 fiscal year	$ 27,500

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 12,200,000		$ 12,200,000
Federal income tax expiration, description			expire at various dates through 2039
Effective income tax rate, percentage	21.00%	21.00%	21.00%	21.00%
Valuation allowances of deferred tax assets	$ 2,552,000		$ 2,552,000	$ 2,532,000

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	May 31, 2020
Income Tax Disclosure [Abstract]
Tax provision (recovery) at effective tax rate (21%)	$ 23,346	$ (300,423)
Change in valuation reserve	(23,346)	300,423
Tax provision (recovery), net

Income Taxes - Schedule of In_2

Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) (Parenthetical)	3 Months Ended		6 Months Ended	12 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Effective tax rate	21.00%	21.00%	21.00%	21.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	May 31, 2021	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forwards available at effective tax rate (21%)	$ 2,552,000	$ 2,532,000
Valuation Allowances	(2,552,000)	(2,532,000)
Deferred Tax Asset

Income Taxes - Schedule of De_2

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) (Parenthetical)	3 Months Ended		6 Months Ended	12 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	Nov. 30, 2020
Income Tax Disclosure [Abstract]
Effective tax rate	21.00%	21.00%	21.00%	21.00%

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)

Dec. 21, 2020

Dec. 16, 2020

Sep. 10, 2020

Jul. 22, 2019

Feb. 14, 2019

Oct. 15, 2018

Nov. 23, 2016

Dec. 30, 2015

Aug. 31, 2015

May 31, 2021

May 31, 2020

May 31, 2021

Nov. 30, 2020

Jan. 21, 2016

Debt Instrument [Line Items]

Debt instrument principal value

$ 78,700

$ 78,700

Accrued interest

47,650

Notes payable current

774,727

774,727

$ 835,734

Secured Promissory Notes [Member] | Individual Lenders [Member]

Debt Instrument [Line Items]

Debt instrument principal value

$ 537,646

$ 537,646

Debt interest rate

30.00%

30.00%

Monthly payments of note payable

$ 16,635

Notes payable current

$ 134,045

$ 134,045

Common Stock [Member]

Debt Instrument [Line Items]

Debt conversion converted into stock

102,069,194

1,362,000

114,503,977

Convertible Note Agreement [Member] | LG Capital [Member]

Debt Instrument [Line Items]

Debt instrument principal value

$ 75,000

Debt interest rate

8.00%

Debt instrument maturity date

Feb. 28, 2016

Notes payable

$ 55,224

$ 55,224

Convertible Note Agreement [Member] | LG Capital [Member] | Risk-free Interest [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.03

Convertible Note Agreement [Member] | LG Capital [Member] | Risk-free Interest [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.08

Convertible Note Agreement [Member] | LG Capital [Member] | Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

Convertible Note Agreement [Member] | LG Capital [Member] | Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

195

Convertible Note Agreement [Member] | LG Capital [Member] | Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

236

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member]

Debt Instrument [Line Items]

Debt instrument principal value

$ 61,000

$ 130,000

Debt interest rate

12.00%

10.00%

Debt instrument maturity date

Aug. 23, 2017

Sep. 30, 2016

Notes payable

98,459

98,459

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Risk-free Interest [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.03

.03

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Risk-free Interest [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.16

.16

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

0

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

208

208

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member] | Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

269

269

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member]

Debt Instrument [Line Items]

Debt instrument principal value

$ 8,000

Debt interest rate

5.00%

Notes payable

4,000

4,000

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Risk-free Interest [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.03

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Risk-free Interest [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

.16

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

208

Convertible Note Agreement [Member] | John De La Cross Capital Partners Inc., [Member] | Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

269

Convertible Note Agreement [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Debt instrument principal value

$ 75,250

$ 57,750

$ 350,000

Debt interest rate

12.00%

12.00%

12.00%

Debt instrument maturity date

Apr. 22, 2020

Nov. 14, 2019

Jul. 15, 2019

Notes payable

350,000

350,000

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Risk-free Interest [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1.76

2.53

2.67

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Risk-free Interest [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1.95

2.540

2.70

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Dividend Rate [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

0

0

0

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Volatility [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1,313

309

390

Convertible Note Agreement [Member] | Auctus Fund LLC [Member] | Volatility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument measurement input, percentage

1,467

339

423

Convertible Note Agreement [Member] | Auctus Private Equity Fund LLC [Member]

Debt Instrument [Line Items]

Notes payable

0

0

Convertible Note Agreement [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Notes payable

57,750

57,750

Convertible Note Agreement [Member] | Auctus Fund LLC [Member]

Debt Instrument [Line Items]

Notes payable

75,250

75,250

Sale and Purchase Agreements [Member]

Debt Instrument [Line Items]

Notes payable

$ 0

$ 0

Sale and Purchase Agreements [Member] | Sutton Funding [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Sep. 10, 2020

Sep. 10, 2020

Sale of future receivable

$ 148,400

$ 148,400

$ 67,200

Purchase price

120,000

120,000

48,000

Monthly payments of note payable

$ 1,607

$ 1,607

538

Cash Advance Agreement [Member] | Biz Buzz Capital [Member]

Debt Instrument [Line Items]

Sale of future receivable

57,200

Purchase price

40,000

Monthly payments of note payable

$ 3,180

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	May 31, 2020	Nov. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivative liability	$ 1,244,053		$ 1,244,053		$ 1,592,017
Gain (loss) on change in derivative liabilities	$ 1,257,168	$ (163,000)	$ 424,307	$ (1,097,549)

Derivative Liabilities - Summar

Derivative Liabilities - Summary of Fair Value of Financial Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	May 31, 2021	Nov. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	$ 1,244,053	$ 1,592,017
Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	1,244,053	1,592,017
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	1,244,053	1,592,017
Derivative Liabilities on Conversion Feature [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	1,244,053	1,592,017
Derivative Liabilities on Conversion Feature [Member] | Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	1,244,953	1,592,017
Derivative Liabilities on Conversion Feature [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities
Derivative Liabilities on Conversion Feature [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities
Derivative Liabilities on Conversion Feature [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivative liabilities	$ 1,244,053	$ 1,592,017

Derivative Liabilities - Summ_2

Derivative Liabilities - Summary of Changes in Fair Value of Level 3 Financial Liabilities (Details)	6 Months Ended
	May 31, 2021USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value, beginning balance	$ 1,592,017
Additions	241,992
Relief from conversion of preferred stock	(165,649)
Change in fair value	(427,307)
Fair value, ending balance	$ 1,244,053

Equity (Details Narrative)

Equity (Details Narrative)	May 27, 2021USD ($)shares	May 26, 2021USD ($)shares	May 25, 2021USD ($)shares	May 24, 2021USD ($)shares	May 20, 2021USD ($)shares	May 12, 2021USD ($)shares	May 04, 2021USD ($)shares	Apr. 19, 2021USD ($)shares	Apr. 08, 2021USD ($)shares	Mar. 16, 2021USD ($)shares	Mar. 02, 2021USD ($)shares	Feb. 23, 2021shares	Jan. 13, 2021USD ($)shares	Jan. 11, 2021USD ($)shares	Jan. 08, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 09, 2020USD ($)shares	Dec. 02, 2020USD ($)shares	Feb. 24, 2020Trading$ / sharesshares	Jan. 08, 2019shares	May 31, 2021USD ($)$ / sharesshares	May 31, 2021USD ($)$ / sharesshares	Nov. 30, 2020$ / sharesshares
Preferred stock, shares authorized																					50,100,000	50,100,000
Preferred stock, par value | $ / shares																					$ 0.001	$ 0.001
Redeemable convertible preferred stock, shares authorized																					1,000,000	1,000,000	1,000,000
Common stock, shares authorized																					6,000,000,000	6,000,000,000	6,000,000,000
Common stock, par value | $ / shares																					$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued																					430,628,781	430,628,781	241,774,989
Common stock, shares outstanding																					430,628,781	430,628,781	241,774,989
Shares issued for conversion of debt, shares	10,095,238	10,095,238	19,147,500	7,571,429		18,237,500	17,370,578	16,545,100	15,758,699	15,009,797							12,434,783
Shares issued for conversion of debt | $	$ 21,200	$ 18,956	$ 21,200	$ 15,900		$ 20,791	$ 22,324	$ 19,854	$ 19,383	$ 18,462							$ 8,580				$ 58,300	$ 133,136
Two Contractors [Member]
Number of common stock issued												5,000,000								5,763,581
Series A Preferred Stock [Member]
Preferred stock, shares authorized																					100,000	100,000	100,000
Preferred stock, par value | $ / shares																					$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares issued																					100,000	100,000	100,000
Preferred stock, shares outstanding																					100,000	100,000	100,000
Series A Preferred Stock [Member] | Mr. Arthur Viola [Member]
Preferred stock voting rights																						Owns 100,000 shares of super voting preferred stock entitling him to vote sixty-six and two-thirds percent (66.67%) of the common stock shares in any common stock vote.
Series B Preferred Stock [Member]
Preferred stock, shares issued																					195,500	195,500	125,600
Preferred stock, shares outstanding																					195,500	195,500	125,600
Redeemable convertible preferred stock, shares authorized																			1,000,000
Redeemable convertible preferred stock, stated value | $ / shares																			$ 1
Redeemable convertible preferred stock, annual cumulative dividend percentage																			10.00%
Debt closing price percentage																			35.00%
Debt trading days | Trading																			20
Series B Preferred Stock [Member] | Series B Preferred Stock Purchase Agreement [Member]
Derivative liability | $																$ 88,694
Series B Convertible Preferred Stock [Member]
Shares issued for conversion of debt, shares													10,095,238	11,081,818	7,227,273			7,420,000
Shares issued for conversion of debt | $													$ 21,200	$ 24,380	$ 15,900			$ 13,356
Series B Convertible Preferred Stock [Member] | Geneva Roth Remark Holdings, Inc. [Member] | Series B Preferred Stock Purchase Agreement [Member]
Redeemable convertible preferred stock, annual cumulative dividend percentage					10.00%						10.00%		10.00%			10.00%
Number of shares sold					55,000						43,500		43,500			53,500
Number of shares sold value | $					$ 51,250						$ 40,000		$ 40,000			$ 50,000
Derivative liability | $					$ 46,771						$ 55,774		$ 50,753

Segment Information (Details Na

Segment Information (Details Narrative)	6 Months Ended
	May 31, 2021Segment
Segment Reporting [Abstract]
Number of business segment	1

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2021	May 31, 2020
Sales revenue	$ 1,142,479	$ 797,925	$ 2,355,421	$ 2,091,311
Revenue termination description			The arrangements require weekly payments, and the customer may cancel the agreement at any time by notifying the Company in writing at least 30 days before such termination.
Refurbished Trucks [Member]
Sales revenue	934,883	707,225	$ 1,932,890	1,881,318
Rental Trucks [Member]
Sales revenue	201,006	71,539	410,646	195,325
Repair [Member]
Sales revenue	$ 6,590	$ 19,161	$ 11,885	$ 14,668